及时地、正确地登记帐簿,是会计人员一项经常的、重要的工作。如何使帐簿既能如实反映情况,又能清晰易懂,便于查阅;既能使记帐工作手续简便,又能迅速及时,避免帐目积压,这是会计人员最关心的问题。几年来,广大会计人员在这方面想了不少办法,取得了一定的成绩。但是有些单 Timely and properly register the books, accounting staff is a regular and important work. How to make the books not only reflect the truth, but also clear and easy to understand, easy to access; both to make accounting procedures easy, but also prompt and timely, to avoid the backlog of accounts, accounting personnel are most concerned about. Over the past few years, the majority of accountants in this regard a lot of ways and achieved some success. But some single